Moving to Sri Lanka: taxes, residence and life
How to become tax resident in Sri Lanka: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Sri Lanka the top income tax rate is 36%, dividends are taxed at up to 15% and companies pay 30% corporate tax.
How to move and become tax resident
To become tax resident in Sri Lanka you need at least 183 days a year (183 days in 12 months). The typical route is Golden Paradise Visa (USD 200k bank deposit): Deposit ≥USD 200k in a Golden Paradise FC account (50% usable after yr 1); USD 2k fee/person for 10 yrs; police + medical There are 5 open residence programmes in Sri Lanka — see the list below.
Living there
Colombo has a tropical rainforest climate with winter highs around 30.5 °C and summer highs around 31.5 °C.
Key facts
| Top income tax | 36% |
|---|---|
| Dividend tax | 15% |
| Corporate tax | 30% |
| Résidence fiscale | après 183 jours — 183 days in 12 months |
| Voie de résidence typique | Golden Paradise Visa (USD 200k bank deposit) — Deposit ≥USD 200k in a Golden Paradise FC account (50% usable after yr 1); USD 2k fee/person for 10 yrs; police + medical |
| Type de climat | tropical rainforest · 30.5° / 31.5° (Colombo) |
Residence programmes in Sri Lanka
Active programmes
- Golden Paradise Residence Visa — Investissement CHF 160'000 · 2026-10
Official portal now lists USD 200k minimum (launched 2022 at USD 100k)
- Resident Visa – Investor (BOI / Resident Guest Scheme) — Investissement CHF 80'000 · 2026-10
- Retirement Visa ("My Dream Home") — Investissement CHF 12'000 · 2026-10
- Employment Residence Visa — employment · 2026-10
- Spouse / Dependant Residence Visa — family · 2026-10
Changes or availability under review
- Digital Nomad Visa — Revenu / an CHF 19'200 · 2026-10
Rules reportedly revised 2026 (5-yr option)
Plan your residence route
Frequently asked questions
How many days do I need to spend in Sri Lanka to become tax resident?
après 183 jours. 183 days in 12 months Worldwide income up to 36%
How much tax will I pay in Sri Lanka?
In Sri Lanka the top income tax rate is 36%, dividends are taxed at up to 15% and companies pay 30% corporate tax.
Which residence programmes does Sri Lanka offer?
Golden Paradise Residence Visa (CHF 160'000); Resident Visa – Investor (BOI / Resident Guest Scheme) (CHF 80'000); Retirement Visa ("My Dream Home") (CHF 12'000); Employment Residence Visa; Spouse / Dependant Residence Visa
What is the usual way to move to Sri Lanka?
Golden Paradise Visa (USD 200k bank deposit). Deposit ≥USD 200k in a Golden Paradise FC account (50% usable after yr 1); USD 2k fee/person for 10 yrs; police + medical
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.